Shenghua.JinYu Conglomerate Fixed Assets Internal Control Research

Since the company established the history of internal control is the concern of enterprises and accounting subjects,many of the world famous companies,due to a series of scandals of the financial fraud and fraud,the company seriously damaged the credibility of the fundamental interests of investors in the heart,will hurt investment,many companies in the internal control problems exposed.For any company,to ensure the authenticity and integrity of corporate assets is an important goal,the internal control to carry out the work at the same time,to ensure that the enterprise financial information and management timely and accurate information is the meaning of internal control.The modern enterprise internal control refers to the enterprise in the long-term production and business activities,with the enterprises to strengthen their own management and the foreign ministry to meet the needs of society,gradually developed a self supervision,self adjustment and self constraint management system,which brings together many of the management theory and practical experience.The United States in 2002 promulgated the "Sarbanes Oxley act",the bill clearly defines the management personnel of the enterprise internal control,should bear the responsibility,and the CPA to audit the internal control requirements,the purpose is to improve the company's disclosure authenticity,reveal information reliability,reduce the occurrence of financial fraud report.In 2004,the COSO Commission issued the "enterprise risk management integrated framework",provides an important reference for the research and development of internal control,is of epoch-making significance in the history of the development of internal control,but also the most advanced internal control theory.The idea of writing this thesis is to raise questions,analyze problems and solve problems.From the actual fixed assets Shenghua Jinyu group internal control process to start,combined with the main body of the internal control theory and the basic norms of internal control theory,first introduced the theoretical basis of the internal control and enterprise background information and management of the status quo,according to the problems of the company in the management of fixed assets of internal control in detail the analysis,to find out the root cause,finally,combined with the theory of internal control of fixed assets Shenghua Jinyu group management processes and internal control system to improve the file,and gives the measures to solve the company's recommendations for reference.The main research methods used in this paper are field research,inductive analysis and normative research.At the same time,this paper also uses the literature research method,system analysis method,case analysis,and other research methods,through the collection,search,and refer to the relevant literature on the domestic and foreign were arranged,making the related theory and research results is more rational,more systematic,with Shenghua Jinyu group's leadership,the relevant administrative departments and fixed assets management staff to communicate and exchange,collecting data on the management of fixed assets,fixed assets of Shenghua Jinyu group understand management,organizational structure,fixed assets internal control status and the main problems,combined with its status and market environment faced by enterprises is put forward and perfect the control measures of the enterprise fixed assets,to make the study more scientific,reasonable,and hope to Shenghua Kim To provide some valuable reference and suggestion for the management of the fixed assets of the group.